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Bolton Central School District - Fund Balance Management (2018M-249)
… Adopt annual budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… forms or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Cortland County - Claims Audit and Check Printing (2018M-247)
… whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has … since 2015. The Finance Office clerks have access rights in the financial software to enter disbursements and apply … should: Audit all claims or delegate its responsibility for auditing claims by establishing the office of county …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… was properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. … Directors, and the members elect a Treasurer. Expenditures for 2014 totaled approximately $95,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overCandor Fire District – Controls Over Financial Activities (2014M-268)
… of expenditures. The cash receipts process did not have an audit trail beginning with the initial point of cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Otsego County – Cost of Temporary Housing (2015M-97)
… totaled almost $1.9 million. Key Findings County officials have not taken steps to effectively manage costs. The …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Wyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected County financial management activities … analysis or considered alternative sites or options prior to entering into a 17.5 year lease for office space with a … major financial commitments. Revise the procurement policy to ensure that it provides clear guidance for procuring …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Sullivan County – Tourism Promotion Services (2014M-61)
… of 77,800 and is located in the southeastern part of New York State. It is governed by a nine-member County Legislature. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The District does not have a written capital plan, with an equipment replacement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Town of East Hampton – Budget Review (B18-7-9)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… written quote documentation for purchases from 11 purchase contract vendors totaling $91,585 and four public work … quotes for goods and services are obtained and kept with purchasing documentation. Appoint a claims auditor who is independent of the purchasing process in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… operations. Ensured that ambulance services were provided in accordance with applicable laws. Key Findings The Board has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted … and ensured that ambulance services were provided in accordance with applicable laws …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Norwich City School District - Fund Balance Management (2018M-198)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198City of Binghamton - Water System Cybersecurity (2018M-152)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152BOCES Milk Bidding (2018-MS-2)
… lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 percent) on fat free …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Edinburg Common School District – Tax Collection (2016M-233)
… could not determine whether penalties of $456 that should have been paid were actually collected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… budget. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Schenevus Central School District - Financial Condition (2018M-83)
… plan for stabilizing the general fund and address any unforeseen expenditures changes to expected funding. … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Town of Manchester - Board Oversight and Information Technology (2018M-39)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77